Parents who during the year 2016, paid transport fees in respect of their children under sixteen years of age attending church schools or private schools are allowed a deduction against their own income for the year, up to a maximum of €150 per child. Such deduction shall only be allowed where the payment and details of the transport fees are confirmed to the Commissioner by Transport Malta.
In order for the claim to be accepted by the Commissioner, taxpayers are to present a duly filled and signed application form to Transport Malta by not later than 28/02/2017. The application form may be downloaded by visiting the following link https://ird.gov.mt/downloads/other/school_transport_fees_claim_for_deduction.pdf.